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Showing 1991–2000 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…the Commission des impôts directs et des taxes sur le chiffre d'affaires provided for in article 1651 , of the Commission nationale des impôts directs et des taxes sur le chiffre d'affaires provided…
A decree sets out the terms of application of articles 1663 B and 1663 C.
…ether with a declaration in accordance with the model set by the administration, no later than the 15th of the month following the calendar quarter during which the payment was made... The provisions…
La retenue à la source afférente aux revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119 et 1678 bis, and referred to in 1 of the articles 119 bis and 1672 is declared and…
…n 10,000;- no more than three employees for municipalities with a population of between 10,000 and 150,000;- no more than five employees for municipalities with a population of more than 150,000.2. Th…
…yers and departmental councillors and the secretariat of the commissions provided for in articles 1651 to 1651 M are set by decree (1).(1) Annex III, art. 345 to 348.
The chairman of the conciliation commission provided for in Article 1653 A may call upon, at the taxpayer's request and expense, any person whose expertise is likely to enlighten the commission. The c…
Subject to the provisions of
…es 1663 and 1730. Monthly levies are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.4. 3 is not applicable to taxes assessed after 30 September or payable as soon as…
…category.The taxpayers' representatives, other than the chartered accountant mentioned in Article 1651, are chosen from among the professionals in their category.II. - For associations governed by the…
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